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Relative  to  the  rendering  of  Accounts  under  the  Assessment  Act. 

i 

Office  of  Commissioner  of  Taxes, 
Richmond;   Va..  November  9th,  1863. 

i.  All  accounts  fo warded  or  presented  to  me  for  payment,  must  be 
rendered  in  dupii  :ate,  duly  certified  in  conformity  with  .be  Regulations  of 
th.'  Departfnenfrof  July  20th,  18tf3,  and  accompanied  with  duplicate  vouchers 
for  ei  lie  account,  where   the  account   is  for   expanses  which  they 

havi  "1  if.  fr  un  an  rs   have   not  been  taken  and  cannot 

I  '  tact  must  be  so  stated,  and  the  account  verified  by  oath  or 

affirn  a  i  m, 

2  JJ.striet  Coll  ctors  will  be  paid  quarterly  from  the  date  of  their 
officii  ids  inclusive,  their  on  amount  collected  and  paid  over, 

not  exceeding  in  any  quarter,  one  fourth  of  their  annual  maximum  compen- 
Bati  >n,  uj  q  duplicate  of  the  amount  collected   and  paid  over 

durin  tarter,  born  the  original  and  duplicate  being  certified  by  the  State 

Collect 

u.    The  alio  district  Collectors  to  cover  all  expenses 

of  travel  in  paying  over  monies  to  the  State  Collector,  by  the  Regulation  of 
.An;:'  cific,  and  does  not  apply  in  any  other  ease,  either  to 

Distri  i  where  expenses  of  travel  have  been  necessarily 

incurred  a  I    by   th  will  only  be  allowed  upon  a  statement  in 

duplicate  vouchers. 

4.  No  to  a  District  Collector  for  travel  within  his 
district  in                                his  legitimate  duties,  even  when  his  district  is  com- 

1  oi  more  counties  than  one. 

5.  Assessors  will  be  paid  quarterly  from  the  date  of  their  oath  of  office 
inclusive,  \v!  may  desire  i',  the  amoun;  em,  not  exceeding  one- 
fourth  their  annual  maximum  compensation,  upon  rendering  their  account  in 
duplii               ing  forth  the  number  of  days  actually  employed,  and  the  number 

•able  pei  ted,  which  must  be  approved  by  the  State  Collector,  alter 

the  same  shall  have  been  verified  by  the  oath  of  the  Assessor  before  the  District 
Collector. 

6.  Expenses  of  Assessors  actually  and  necessarily  incurred  by  them  tn 
the  discha  their  duties,  must  be  approved  by  the  District  and  State  Col- 
lectors, and  must  be  rendered  and  verified  in  conformity  with  article  1st  of 
these  ins! rue 

7.  The  State  Collectors  in  rendering  their  quarterly  accounts  of  the  ex- 
fpenses  of  tb  ir  offices,  will,  in  their  statement,  classify  their  disbursements, 
Iplacin  its  proper  head,  and   verfiy  the  same  in  every  case 

with  an  or;   mal  von 

8.  No  allowance  or  offiee  furniture  will  be  made  uuless  an  estimate  lor 
the  same  o  submitted  to,  and  approved  by,  the  Commissioner  of  Taxes. 

!'.     Form  of  accouu  payment   of  salaries  of  District  Collectors  and 

Assessors,  are  herewith  annexed,  which  the  State  Collectors  are  authorized  to 
have  printed  for  the  use  of  said  officers. 

These  instructions  must  be  strictly  complied  with. 

A.  L.  EDWARDS, 

Disbursing   Clerk. 
Approved : 

THOMPSON   ALLAN, 

Commissioner  of  Taxes. 


FORM  OF  ACCOUNT  FOR  DISTRICT  COLLECTORS. 

I  hereby  certify  that  the  amount  collected  and  paid  ov<  to 

State  Collector  for  from  the  da}  of 

186     ,  to  the        day  of  186     ,* inclusive,  is  $  on 

which  my  maximum  compensation  by   commissions,  under  the  Regulations  of 
the  Department  of  July  20th,  I860,  is  8 

Golhctor  for         District  0,' 

I  certify  that  the  above  statement  of  amount  collected  and   paid  over  to  me 
during  the  quarter  ending  the        day  of  186     ,  is  correct, 

State,  Collector  for 

Received   payment  in  full  of  the  above,  of  A.  L.  Edwards,  Disbursing 
Clerk. 

Collector  for  District  of 


FORM  OF  ACCOUNT  FOR  ASSESSORS. 
1  hereby  certify  that  I  have  been  actually  employed  days,  and  have  listed 

taxable  persons  from  the         day  186     ,  to  the         day  oi 

186     ,  inclusive,  and  that  my  quarterly  maximum  compensation 
under  the  provisions  of  the  Assessment  Act  of  May  1st,  I860,  is 
$ 

Assessor  for         District  of 
Sworn  and  subscribed  to,  before  me,  this         day  of  l^>o     . 

Collector  for         District  of 
A  j  >  proved : 

State  Collector  for 

Received   payment  in  fall   of  the  above,   of  A.  L.  EfiWAKDS,  Disbursing 
Clerk. 

Assessor  for         District  of 


INSTRUCTIONS  TO  COLLECTORS   AND  ASSES- 
SORS OF  CONFEDERATE^AXES. 


(  Mi  I  I  Y)M  MISSI^ER  OF  T.WKS    f 

Hicnmond,  Wov   12,  1S63.      j 

The  Secretary  of  the  Treasury  has  decided  that 
corn  cut  and  cured  in  the  -talk  is  "fodder,"  within 
the  meaning  of  the  tax  act,  and  that  the  term  in- 
eludes  all  dry  fpod  used  for  cattle,  hordes,  &c, 
usually  designated  as  'long  forage,"  and,  therefor* , 
includes  the  stalks  and  leaves  of  the  corn  plant,  when 
.^•tacked  in  the  field  and  cured.  This  species  of 
forage  is  hereby  declared  to  be  fodder,  and  subjee: 
to  the  tithe  imposed  on  "cured  fodder"'  by  section 
11,  of  the  tax  act;  and  ail  Assessors  of  Confederal 
taxes  are  dirocted  to  estimate  and  return  such  f 
to  the  Post  Quartermasters,  in  order  that  the  tithe 
may  be  collected. 

THOMPSON  ALLAN, 
Qommissioner  of  7ou    . 


INSTRUCTIONS  TO  COLLECTORS  AND   ASSES- 
SORS OF  CONFEDERATE  TAXES. 


Office  of  Commissioner  of  Taxes,  j 
Kichmond,  Nov.  19th,  1863.      f 

As  some  misapprehension  may  exist  as  to  what  is 
"long  forage,"  within  the  meaning  of  the  instructions 
issued  from  this  office  on  the  12th  instant,  they  are 
modified  as  follows :  The  Secretary  of  the  Treasury 
has  decided  that  corn  cut  and  cured  in  the  stalk  is 
"fodder"  within  the  meaning  of  the  Tax  Act,  and 
that  the  term  includes  all  dry  food  used  for  cattle, 
horses,  &c,  usually  designated  as  "long  forage," 
and,  therefore,  includes  the  stalks  and  leaves  of  the 
corn  plant,  when  stacked  in  the  field  and  cured. 
This  species  of  forage  is  hereby  declared  to  be  fodder 
and  only  subject  to  the  tithe  imposed  on  "cured 
fodder,"  by  section  11,  of  the  Tax  Act."  This  in- 
cludes shucks  and  the  straw  from  the  various  pro- 
ducts of  grain,  and  as  such,  they  are  also  to  be 
taxed,  and  all  Assessors  of  Confederate  taxes  are 
directed  to  estimate  and  return  such  forage  to  the 
Post  Quartermaster,  in  order  that  the  tithe  may  be 
collected. 

THOMPSON  ALLA2T, 

Commissioner  of  Ihxzs. 


TO  TRANSFER  OF  ESTIMATES  OF  TAXES  IN 
KIND. 


Office  of  Commissioner  of  Taxks») 
Richmond,  Nov.  25th,  1863.      ) 

Article  45,  Istructions  of  the  15th  May,  186S, 
requires  that,  "as  soon  as  any  estimate  shall  be 
completed,  the  Assessor  shall  transfer  the  same  to 
the  duly  authorized  Post  Quartermaster  of  that  sec- 
tion of  country,"  &o.  "Where  it  is  impracticable  for 
the  Assessor  to  deliver  the  estimates  in  person,  witl  - 
out  neglecting  his  duties  of  assessment,  he  shall 
transmit  such  estimates  by  mail,  in  the  following 
manner:  He  will  send  the  original  estimate  and  one 
of  the  two  copies  he  is  required  to  make,  retaining 
the  other  copy  till  the  Post  Quartermaster  receipts 
and  returns  the  copy  first  sent,  and  upon  receiving 
it,  he  shall  then  send  the  other  cop}-  to  be  receipted 
and  returned  in  like  manner  to  him. 

This  is  a  precaution  to  guard  against  the  loss  of 
estimates  sent  by  mail,  and  will  be  strictly  obeyed  by 
all  Assessors. 

TEOMPSON  ALLAN, 

Commissioner  of  Taxes. 

Approved : 

C.  G-.  Memminger, 

Secretary  of  Treasury. 


■ 

■ 

Th°.  following  additional  instructions  in  reference  to  Income 
Tax  will  be  observed  by  Collectors  and  Assessors  of  Con. 
federate  taxes : 

OkKIOE    01     COMIU88IOX«H    oK    T.WKs.  ) 

Richmond,  Dec.  28d,  1863.      J 

1.  The  income  o!  farmers  and  planters  derived  from  the  sale  of  pro- 
luctfl  not  taxed  in  kind  and  produced  by  themselves,  will  be  liable  to 
.nx  without  any  deduction,  provided  tlieir  taxable  income,  from  all 
sources,  is  more  than  (500.  If  a  farmer  or  planter  has  no  other  taxable 
Income  than  that  derived  from  the  sale  of  poultry,  mutton,  butter,  eggs, 
tad  other  of  his  products  not  taxed  in  kind,  and  such  income  does  not 
-tmount  to  more  than  $500  during  the  calendar  year,  such  farmer  or 
planter  will  not  be  subject  to  any  income  tax. 

2.  If  the  producer  sells  during  the  calendar  year  1863,  product* 
which  were  produced  prior  to  this  year,  such  produce  will  be  con- 
sidered as  capital  on  hand  on  the  1st  day  of  January,  1863,  and  any 
advance  on  that  capital  is  income  of  1863.  Take  cotton  tor  instance: 
If  the  value- of  cotton  on  hand  on  the  1st  day  of  January,  1863,  (in  the 
hands  of  the  producer.)  be  dedu  ted  from  the  sales  of  it  during  the 
j  ear,  the  balance  will  be  income.  If  the  cotton  sold  was  held  by  the 
seller  on  the  1st  of  July,  and  he  paid  the  tax  of  eight  per  cent.,  hi 
should  be  allowed  to  deduct  this,  as  well  as  other  expenses  incurred  on 

t  during  the  year  1863,  from  the  proceeds  of  sale,  and  the  balance  will 
be  the  net  income  subject  to  the  tax. 

:..  Where  real  property,  purchased  prior  to  1863.  has  been  improved 
,  ,  >y  the  useatinn  of  buildings,  mills,  factories,  or  other  machinery 
itUthed  to  the  freehold,  the  property  shall  be  valued  with  reference  to 
•he  1st  day  of  January.  1861,  and  the  valuation  at  that  date  shall  be 
ied'.icted  from  the  proceeds  of  its  sale  during  said  year,  and  the  balanee 
»hall  be  deemed  the  profits  upon  the  same  which  are  to  be  taxed  as 
income.  But  if  no  improvements  have  been  made  of  the  character 
mentioned,  upon  real  property  so  purchased;  the  actual  prime  cost  only 
shall  be  deducted,  and  tUe  balance  shall  be  profits  to  be  taxed. 

t.  If  the  real  property  sold  during  the  year  1863,  was  inherited  03 
;he  seller,  or  acquired  otherwise  than  by  purchase,  it*  value  on  the  1st 
day  of  January,  18ti3,  shall  be  deducted'  from  the  proceeds  of  sale,  and 
\he  balance  shall  be  taxed  as  profits. 

5.  All  produce,  slaves,  or  other  personal  property,  sold  during  the 
year  1863,  produced  by  the  seller  or  acquired  otherwise  than  by  pur 
chase,  shall  be  estimated  and  valued  with  reference  to  its  value  on  the 
1st  day  of  January,  1863,  and  the  Valuation  thus  made  shall  be  deducted 
from  the  gross  proceeds  of  its  sale,  and  the  seller  «hall  be  required  to 
pay  tax  on  the  balance  as  income.  In  estimating  the  profits  on  all  pro- 
duce, slaves,  or  other  personal  property,  purchased  prior  to  the  1st  of 
January,  1863,  or  since,  and  sold  during  said  year,  the  prime  cost  and 
such  other  items  as  are  allowed  by  law  shall  be' deducted  from  the  gross 
j>ales,  and  the  balance  shall  be  taxed  as  income. 

i).  All  valuations  required  in  ascertaining  and  assessing  income  tax 
•hall  be  made  in  Confederate  notes. 

THOMPSON  ALLAN, 

Commissioner  of  Tax*;*. 
Approved : 

C.  G.  Memminokk, 

Secretary  of  lh«  Trmtury. 


REGULATIONS     IN     KEGARI)    TO    CERTIFICATES 
FOR  PRE-PAYMENT  OF  TAX^S. 

OFl    '.  1    OF  CoMMISSlONLR  OF  TaXKS,         > 

Richmond,  January  1,  1864.  \ 

I.,  Hereafter,  irhen  any  person  shall  deposit  in  the  treasu- 
ry, any  Buna  of  money  in  prepayment  of  his  taxes,  as  author- 
ized by  sections  12  of  the  assessment  act.  and  38  and  39  of 
the  instructions  of  May.  15th,  1863,  the  Treasurer,  Assistant 
Treasurer  or  Depositary,  as  the  case  may  be,  receiving  the 
money  bo  paid  in  advance,  shall  issue  duplicate  certificate? 
therefor,  to  the  party  making  the  deposit,  both  of  which  du- 
plicates  shall  he  surrendered  to  the  collector  whenever  the 
holder  pays  his  taxes  therewith. 

2.  In  receiving  the  certificates,  each  district  collector  shall 
demand  the,  surrender  of  both  duplicates,  and  shall  state  upon 
the  buck  of  each,  the  day  upon  which  the  taxes  were  due,  and 
interest  at  the  rate  of  5  per  cent,  per  annum,  shall  be  allowed 
the  tax  payer  from  the  date  of  the  certificate  to  the  date  at 
which  the  t;-,xes  were  due  and  payable,  and  the  district  col- 
lector  shall  also  state  on  said  certificates  the  amount  of  princi- 
pal and  interest  allowed,  and  said  statement  shall  be  receipted 
by  the  tax  payer  and  endorsed  by  the   collector    who    shall 

rd  both  duplicates  to  the  State  collector  in   settlement  of 
hie  account;. 

3.  Whenever  the  certificate  shall  be  in  excess  of  the  taxes 
due  and  the  interest  allowed  thereon,  the  District  collector  is 
required  to  refund  the  excess  to  the  tax   payer,   in  currency. 

i.  Upon  the  receipt  of  said  duplicate  certificates,  each  State 
eollecter  uhall  forward  the  original  to  this  office,  and  retain 
the 'duplicate  for  his  own  security,  in  case  of  miscarriage  of 
the*original,  and  upon  settlement  of  the  interest  account  of 
said  c  t  the  Treasury  Department,   credit  will  be 

sllcwcd  the  State  collector  for  the  amount  of  principal  and 
interest  called  for  by  the  certificate,  if  found  correct. 

THOMPSON  ALLAN, 

Commissioner  of  T<ixes. 
Approved  :  0.  G.  MEMM1NGER, 

Secretary  of  the  Treasury, 


I 


OBSTRUCTIONS  TO  COLLECTORS  A&D  ASSESSOR- 
CONFEDERATE  STATES, 


Office  of  Commissioner  of  Taxes, 
Richmond,  January  6,  1864 

After  further  investigation  of  the  subject,  and  consulta- 
tion with  members  of  Congress,  the  Secretary  of  the  Treasury 
is  satisfied  that  it  was  not  the  intention  of  Congress  to  levy 
»  tax  in  kind  on  shucks,  straw,  or  stalks.  By  his  authority, 
therefore,  I  hereby  revoke  and  annul  the  instructions  on 
Ihis  subject,  issued  the  12th  and  19th  of  November,  1863, 
30  far  as  shucks,  stalks,  and  straw  are  concerned,  and  modify 
them  with  reference  to  top  fodders,  cured  as  such,  so  far  as 
io  require  the  farmer  to  pay  the  tux  on  this  species  of  forage, 
!n  blade  fodder,  upon  such  terms  and  conditions  as  may  be 
required  by  the  Secretary  of  War  or  his  duly  appointed 
quartermasters,  in  charge  of  taxes  in  kind.  Assessors  are 
directed  to  desist  from  the  i  merit  of  shucks  and  straw, 
and  where  thry  have  been  assessed  and  the  estimates  havt 
cot  been  transferred  to  the  post  qunrtermaster,  to  cancel  all 
3uch 


Approved : 

C.  G.  Memminger, 


THOMPSON  ALLAN, 

Comtnhshmer  of  Thxe*, 


CHfici.  Commissioner  oy   Taxes,) 
Rich  ;  -.   1864.       $ 

following  Instru  n   referenced  tax.  are 

aed  in  lieu  of  those  daf     #  '' 

duly  observed  by  all  •  r«  •* 

The   instructions   issued    from    tht*i    office,   ami   d 
December,  1863,  are  hen 
issued  in  lieu  thereof: 

1st.  The  income  of  farmers  and  plasters,  derived  from  the 
Bale  of  products  not  taxed  in  kind  Ives, 

-will  b.    Iiirble   to    tax  without  any  deduction. 
taxable  "income,  from  all    sources,  is   move  t!  Jf  a 

farmer   or   planter   has    no    3ther   taxable    income    than    that 
derived  from  the  sale   of  poultry,   mutton,  butter 
other  of  his  products  not  taxed  in  kind,  and  such  ;  loefl 

not  amount  to  more  than  $500  during  the  caletadai 
farmer  or  planter  will  not  be  subject  to  any  inco 

2d.  Where  real  or  personal  property  has  been  purcha-ed 
prior  to,  and  soil  during  the  calendar  year  1563,  the  liability 
of  the  proceeds  of  sole  to  the  income  tax  under  paragraph 
five,  section  eight,  depends  upon  the  fact,  whether  the  prop- 
erty has  been  dealt  with  as  merchandize.  If  pur  with 
a  view  to  permanent  investment,  its  sale  is  only  a  change  of 
capital,  and  th?  proceeds  are  not  subject  to  the  income  tax. 
Neither  are  they  subject  to  such  tax  if  the  property  was 
acquired  by  gift,  devise,  inheritance  or  the  like.  If  the 
property  was  purchased  with  a  view  to  resale  or  to  speculative 
advance  of  prices,  the  proceeds  are  subject  to  the  tax,  ai 
deducting  the  prime  cost  and  particular  charges  specified  in 
said  paragraph.  If  real  property  so  purchase  I  and  p old  has 
been  improved  by  the  erection  of  buildings,  mills,  factories, 
or  other  machinery  attached  to  the  freehold,  the  prime  cost  of 
the  improvements  made  by  the  seller  prior  to  I  Bt  day  of  January, 
1863,  as  well  as  the  prime  cost  of  the  real  property  itself, 
shall  be  deducted  from  the  proceeds  of  sale,  and  the  balance 
will  be  the  income. 

3d.  The  proceeds  of  the  sale  of  agricultural  products  pro- 
duced prior  to  1863,  and  sold  by  the  producer  during  that 
vearAare..  not  to  be  taxed  as  income,  because  they  are  income 


derived  from  agricultural  operations  in  some  year  previous, 
and  not  during  the  calendar  year  1863. 

-Jth.  Tn  estimating  the  pr)fits  on  the  proceeds  of  the  sale  of 
■doves  <>r  other  personal    property,  purchased  prior   to  the  Is; 
i  January^  I860,  Or    since,  and   sold  during  said  year, 
the 'prime  cost  ti  other  items  as  the   tax  paver  may  be 

ejBjtitled  to  dedma  uj&der   paragraph    fixe,  section  eight,  and 
»On#  oilier,  shall  ;  :ted    fV>u>   the   gross  sales,  and    b&e 

balance  shall  he  income. 

oth.  The  proceeds  of  pbe  saJe  of  estates  by  executors,  ad- 
ispiuis'trators,  guardians  and  other  fiduciaries,  shall  not  be 
regarded  and  taxad  a^s  income.,  for  the  reason  that  such  a  sale 
is  a  mere  change  of  capital  made  by  requirements  of  the  law. 

6th.  In  ascertaining  the  income  derived  from  any  manufac- 
turing business,  the  gross  value  of  the  whole  of  the  products 
of  the  year  must  be  estimated.  If  a  part  has  been  sold  and  a 
part  remain-1  oti  hand,  the  value  of  the  latter  must 'be  esti- 
mated and  added  to  proceeds  of  sale  of  the  former,  and  the. 
sum  wilJ  <••' >n *ti lute  blie  gross  value  of  the  products  of  the 
year,  from  which  the  items  named  in  paragraph  two,  section 
eight,  will  be  deducted,  and  the  balance  will  be  the  income  to 
be  taxad  So  the  nett  value  of  the  manufacturer's  yearly 
products  is  subject  to  the  income  tax.  whether  bhe  jjr< 
laave  been  sold  or  rM 
'  Approi  ■  l; 

THOMSON    YLLAS". 
'  ■'>>)im.i.9sio'/fpr  <>f  V<>xcs 

S     '  v,\\;,    flj      in.     7'/,-:. 


I 


CASES  WHEREIN  THI 
MONEYS  ON  HAND  OR  ON  DEPOSIT  IS  CLAIMED 
HAVE  BEEN  ERRONEOUSLY  PAID, 


Office   of  Commissioneb  op  Taxes,  ^ 
Richmond,  January  29th,  13<>4.      j 

Any  tax  payer  who  stjfcs  up  a  claim  that  the  tax  lias  been  erroneously 

HcetedTfrom  him,  upon  hi-  .  bank  notes  or  other 

•  n   hand,  or   oh   deposit,  on    the    1st  day  of  July  last,  on  th< 

1  that  they  were  employed  in  a  busirtess,  the  income  derived  from 

which  is  taxed  under  the  provisions  cf  the  tax  act,  in  order  to  the 

llowance  of  his  claim,  must  comply  with  the  following  requisitions: 

1.  He  shall   file  with  the  District  Collector,  an  affidavit,  netting  forth 
acts  in  detail,  and   where  the  money  was  on  deposit,  must  exhibi; 

I      pass  book  with  the  bank,  or  other  satisfactory  evidence,  showing  th 
tact  of  deposit  and   of  current  checks    upon   the  funds  for  bis  busi 
leinands  on  account  of  which  the  exemption  is  claimed. 

2.  Ho  shall  further  show  that  he  has   made  due  return  of  the  income 
the  business  in  which  he  claims  that  the  said  money   was  employed. 

:   compliance   with  these  recpibitions,  the  Collector  shall  report  the 
to  the  State  Collector  with  the  evidence  submitti  d  and  his  opinion  in 
writing,  and  the  State  Collector  shall,  if  he  is  satisfied  the  tax  has  been 
.  rongfuily  collected,   refund  the   amount   to   the   party  aggrieved,   i:; 
-    sordance  with  the  provisions  of  sec;  81,  of  tl  icut  act,  and  lh<» 

regulations  of  12th  September,  1863.     If  the   lax  has  not  been  colli 
e  State  Collector  shall  direct  the   District  Collector  to  cancel  the  8 
ment,  by  striking; it  out  from  the  general  list,  and  entering  thereon  a 
i    te  of  the  transaction. 

(Signed)  THOMPSON  ALLAN, 

nimom  r  of  Kix<  i 
Approved : 

(Signed)  C.  G.  Mbmminger, 

Secret*    ■/  of  Treats 


ADDITIONAL  INSTRUCTIONS 

TO 

COLLECTORS  AND  ASSESSORS  OP  CONFEDERATE  TAXES. 


OFFTCE   OF   COMMISSIONS!!    OF   TAXES,  } 

Richmond,  March  1st,  1864.      j 

The  following  additional  instructions,  adapted  to  the  amendments  01 
the  tax  laws  of  1863,  and  to  the  act  imposing  additioi  3,  ap- 

proved l7th  February,  1864,  will  be  duly  ol  by  all  officers  en- 

gaged in  the  i1  at  and  collection  of  taxes  for  the  Confederate 

States  : 

1.  Interest-bearing  Treasury  notes,  usually  known  as  the  7.30  notes, 
are  no  longer  to  bo  received  in  payment  of  faxes. 

2.  No  certificate  of  deposit  for  taxes  made  since  17th  February, 
18G4,  will  be  received  in  payment  of  t . 

Any  money  received  on  sueh  certificate  must  be  returned  as  ille 
paid. 

3.  Retail  dealers  whose  quarterly  sales  exceed  $100  and  are  less 
than  $500,  shall  pay  $25  specific  tax,  and  where  their  quartei  !y  sales 
exceed  $500  the  specific  tax  shall  be  $50  as  heretofore.  V\  here  such 
sales  are  less  than  $100  the  party  is  exempt  from  the  specific  tax. 

4.  Lvery  person  whose  business  it  is  to  sell  or  offer  to  eel!  sli 
shall  be  deemed  a  wholesale  dealer. 

5.  Contractors  working  for,  and  selling  their  own  products  exclu- 
sively to  the  Confederate  States,  to  an  amount  not  exceeding  $5,000 
a  year,  and  dealers  that  sell  exclusively  to  consumers,  and  not  to  others 
to  sell  again,  a:e  declared  retail  dealers. 

G.  Distillers  are  required,  as  heretofore,  to  pay  20  per  centum  en 
sales,  and  also  20  per  centum  on  the  value  of  all  liquor?  distilled  for 
others.  This  refers  exclusively  to  general  distillers,  and  not  to  dis- 
tillers of  fruit  for  ninety  days  or  less.  The  tax  on  distillers  is  declared 
to  be  a  lien  on  the  still  or  stills,  and  upon  the  other  articles  or  fix- 
tures used,  and  shall  have  priority  over  all  other  liens. 

7.  Twenty  days  are  allowed  registered  persons  to  make  their  quar- 
terly returns,  after  the  expiration  of  a  quarter,  and  payment  ot  the 
tax  is  required  to  be  made  within  such  time  as  the  Collector  shall 
designate ;  time  not  to  be  less  than  ten,  nor  more  tiian  thirty  days 
from  date  of  notice. 

8.  When  the  income  on  any  manufacturing  dr  mining  business,  is 
derived  from  the  production  of  pig  metal  or  bloom  iron  from  the  ore, 
there  shall  be  deducted  the  cost  of  labor,  food  and  necessary  repairs. 

9.  When  the  farmer  or  planter  shall  tail  to  deliver  his  taxes  in  kind, 


as  required  by  law,  he  is  required  to  pay  five  times  the  estimated 
value  o1  in"  portion  hot  delivered  to  be  collected  in  the  manner  hereto- 
fore provi 

10.  Not  only  fanners,  planters  and  graziers  are  required  to  pay  the 
tax  in  kind  on  slaughtered  hogs,  but  every  other  person  who  slaugh- 
ters hogs  is  required  to  pay  the  same,  except  such  persons  as  do  not 
slaughter  more  than  250  pounds  of  net  pork  and  they  are  exempt. 

11.  Every  officer,,  soldier  or  seaman  in  the  military  or  naval  service, 
or  who  may  have  been  discharged  therefrom  on  account  of  wounds, 
or  physical  disability,  and  any  widow  <  f  such  officer,  soldier  or  sea- 
man, or  any  bead  of  .a  family,  who  does  not  own  more  than  two  cows 
and  calves,  is  exempted  from  the  tax  imposed  on  neat  cattle. 

12.  In  Districts  heretofore,  or  which  may  hereafter  be  ascertained 
to  be  inn  ble  for  the  collection  of  tuxes  in  kind,  where  Quar- 
termasters and  Commissaries  serving  with  troops  in  the  field,  shall 
hare  collected  or  may  hereafter  collect  from  producers  any  portion  of 
the  lax  in  kind,  the  receipts  of  such  officers  shall  be  held  good  to  the 
producers  against  the  collection  of  the  money  value  of  their  tax,  to  the 
extent  and  value  of  such  portions  as  may  have  been  or  may  be  hereafter 
eollccted.  Tax  Collectors  are  directed  to  receive  such  receipts  under 
the  oath  of  the  tax  payer  in  satisfaction  of  the  money  value  of  tithes 
so  collected,  provided  they  are  satisfied  the  same  are  genuine,  and  to 
turn  them  over  to  the  State  Collector  as  so  much  cash,  and  the  State 
Collector  will  return  them  to  this  office. 

Section  13  of  the  amended  Act  rquire3  that  the  assessors  of  the 
tax  in  kind  shall  hereafter  be  appointed  by,  and  be  under  the*  exclu- 
sive control  of,  the  War  Department.  Until  such  assessors  are  so 
appointed  and  qualified,  and  notice  thereof  given,  the  present  asses- 
will  continue  to  discharge  all  the  duties  of  assessors  of  the  tax 
in  kind,  as  well  as  of  money  taxes,  as  heretofore. 

13.  The  estimates  of  incomes  and  profits,  and  the  statements  or 
bills  lor  the  amount  of  tax  on  o'cewpations,  &c, "instead  of  being  sent 
to  the  Sta  ctor,  as  heretofore  required,  by  section.  14,  Tax  Act, 
shall  be  arranged  and  copied  into  a  general  list;  a  true  copy  of  which 
shall  be  sent  to  the'State  Collector,  in  lieu  of  the  bills,  es'imates  and 
statements  themselves, 

14.  The  salaries  of  State  Collectors  shall  be  oue-tenth  of  one 
per  cent,  on  the  amount  collected  in  each  State,  the  salary  in  no  case 
to  be  less  than  $2,000,  nor  more  than  $5,000. 

15.  The  assessors  are  required  to  make  the  two  general  lists  of 
persons  taxed,  which  have  been  heretofore  required  of  the  Distret 
Collectors. 

16.  All  property,  currency,  credits,  income  and  profits,  and  every 
article  or  object  subjected  to  taxation  shall  be  estimated,  valued  and 
assessed  at  the  value  thereof  at  the  time  of  assessment,  in  Confede- 
rate Treasury  notes. 

17.  The  compensation  of  District  Collectors  will  hererfter  be  five 
per  cent,  on  the  first  twenty  thousand  dollars  collected  and  paid  over, 
two  per  cent,  on  the  next  thirty  thousand  dollars  collected  and  paid 


I 

over,  oue  per  cent,  on   the  next  fifty  thousand  dollars,  and  one-tenth 
of  one  per  cent,  on  all  moneys  collected  and  paid  over,  above  th< 
of  one  hundred  thousand  dollars. 

18.  >ra  shall  be  allowed  eight  dollars  for  every  day  employed 
in  makin  ad  eight  dollars  for  every  one  hun- 
dred taxable  persons  contained  in  the  list  as  completed  and  delivered, 
to  the  collector. 

19.  Referees  under  the  Tax  Act,  shall  be  paid  for  their  services 
live  dollars  a  day  while  so  employed,  ami  assessors  :  etors  are 
empowered  to  compel  the  attendance  of  witnesses  by  written  sum- 
muns,  and  to  attcr  or  investigation 
in  ref                                                  estimates  of  taxes,  and  such   wit- 

3  are  entitled  to  allowed  \  3  for 

attending  upon  courts  of  record  in  the  State  where  they  attend. 

Payments  to  will  be  m 

clerk  of  this  office,  upon  au        -  certified  as  required  by  regulations. 

20.  When  personal  goo  is  <  '  Isdistr  line  I  •'■  r  ;es,  shall  be 
claimed  by  any  p<  ,       party  for  whose  d 

traint  is  made,  thi  to  file  with  the  o 

making  the  distraint,  an  affidavit,  stating  distinctly  the  nature  an 
,tent  of  his  claim  :  and  then  the  right  of  property  shall  be  determined 
as  follows  ". 

The  collector  and  claimant  shall  each  select  a  disinterested  free- 
holder of  the  ,  who  may  call  in  a  third  in  case  of  disagree- 
ment. If  the  claimant  shall  neglect  or  refuse  to  select  a  freeholder, 
the  Collector  shall  select  two,  who  shall  proceed  to  decide  the  claim. 
Witnesses  may  be  introdui  ther  party,  and  the  decision  in  each 
case  shall  be  final  and  conclusive. 

The  referees  and  witnesses  in  such  cases  shall  be  paid  as  before 
stated,  and  any  witness  failing  to  attend  upon  the  Bummons  of  re- 
ferees, in  any  ject  to  a  penalty  of  one  hundred  dollars, 
with  costs,  which  the  Collector  is  instructed  to  sue  for  i  ourt 
of  competent  jurisdiction. 

21.  The  Secretary  of  the  Treasury  is  authorized  to  dispense  with 
the  use  of  individual  lists,  bills  or  statements,  whenever  he  shall 
deem  it  expedient  to  do  so.  and  the  Commissioner  of  ta.  thor- 
ised  under  his  direction  to  devise  the  manner  and  form  of  making  re- 
turns and  estimates.  Whenever  such  new  form  or  plan  is  dc 
and  adopted  with  reference  to  any  class  of  tax  returns,  special  in- 
structions will  be  issued  to  the  tax  officers,  explanatory  of  the  same. 

22.  Section  5  of  the  act  amendatory  of  the  assessment  act  provides 
that  if  the  Treasurer,  Assistant  Treasurer,  or  Depositary* of  mi 

of  the  Confederate  States,  or  any  clerk  in  the  otlice  of  such  Tr< 
rer,  Assistant  Treasurer  or  Depositary,  or  any  Collector  of  Ta 
shall,  prior  to  the  first  day  of  January,  1864,  in  the  course  of  the  lawful 
business  of  such  officer,  have  received  in  payment  or  on  deposit,  in 
I  or  counterfeit' Treasury  notes,  and  shall  estab- 
lish by  proof  to  tl  iction  of  the  Secretary  of  the  Treasury,  that 
the  receipt  of  such  forged  or  counterfeit  Treasury  notes  was  not  the 


result  of  any  want  of  diligence  or  care  and  attention  on  the  part  of 
such  officer,  but  was  in  good  faith  a  mistake,  involving  no  fault  on 
his  part,  the  Secretary  is  invested  with  the  power  to  relieve  such  offi- 
cer from  liability.  The  proof  contemplated  by  said  section,  in  case 
any  tax  collector  has  received  such  counterfeit  notes  and  is  unable  to 
trace  them  to  the  person  from  whom  they  were  received,  shall  be 
made  out  in  writing,  accompanied  by  the  affidavit  of  the  collector,  and 
transmitted  to  this  office  through  the-State  Collector,  who  is  required 
to  give  his  written  opinion  as  to  the  merits  of  the  application  for  relief. 
23  Producers  of  sweet  potatoes  in  1863  may  make  commutation 
by  payment  of  the  money  value  thereof,  at  rates  to  be  fixed  by  the 
Commissioners  under  the  impressment  act.  The  commutation  will 
be  collected  by  Post  Quartermasters,  and  not  by  the  Collectors  of 
money  tax. 

24.  An  act  approved  13th  February,  18G4,  provides  that  when  cot- 
ton or  other  property  subject  to  taxation  if  money,  shall  have  been 
burned  or  otherwise  destroyed  by  authority  of  the  Government,  be- 
fore the  expiration  of  the  time  fixed  by  law  for  the  payment  of  the  tax 
thereon,  the  tax-payer  may  apply  to  the  District  Collector,  who  shall 
investigate  the  facts  and  make  report  thereof  to  the  State  Collector, 
who  may,  if  satisfied  of  such  destruction  by  Government  authority, 
remit  the  said  tax.  If  the  tax  in  any  such  case  shall  have  been  paid 
in  advance,  it  shall  be  refunded  by  the  State  Collector,  and  the  tax- 
payer, in  every  such  case,  when  decided  against  him,  shall  have  the 
right  of  appeal  to  the  Secretary  of  the  Treasury,  which  appeal  shall 
be  transmitted  by  the  State  Collector,  with  his  views,  to  this  office. 
WLen  the  crop  out  of  which  the  tax  in  kind  is  to  be  paid,  has  been 
taken  or  destroyed  by  the  enemy,  the  District  Collector  may  remit  the 
tax  in  whole  or  in  part,  according  to  the  extent  of  the  loss  sustained 
by  the  tax-payer.  The  facts  in  each  case  shall  be  reported  to  the 
L'i  strict  Collector,  and  the  remission  shall  not  be  valid  until  approved 
by  him,  and  in  case  the  loss  be  sustained  prior  to  assessment,  the  as- 
sessor on  satisfactory  proof  thereof,  may  make  deduction  therefor  in 
proportion  to  the  loss. 

In  practicable  districts,  the  Post  Quartermasters  holding  and  con- 
troling  the  estimates  of  taxes  in  kind,  shall  be  held  and  considered 
as  the  District  Collector,  upon  whom  the  power  is  conferred  to  remit. 
But  in  impracticable  districts  where  estimates  have  been  turned  over 
to  the  District  Collector  of  money  taxes,  he  shall  have  power  to  remit. 

25.  The  daily  wages  of  detailed  soldiers  and  other  employees  of 
the  Government,  which  ?r3  exempt  from  taxation  as  income,  extends 
only  to  persons  who  are  employed  and  paid  by  the  Government,  and 
who  do  not  receive  a  regular  .-alary  but  only  daily  wages. 

26.  The  tenth  of  tobacco  shall  be  collected  by  the  agents  appointed 
by  the  Secretary  of  the  Treasury,  and  all  tax  assessors  shall  transfer 
their  esiimates  of  the  tooac^o,  due  from  each  person,  specifying  both 
quantity  and  quality  to  said  agents  or  to  sub-ag3nts,  taking  their  re- 
ceipts therefor,  and  shall  also  transmit  a  copy  of  these  estimates  to 
the  chief  of  the  produce  loan  office  at  Richmond.     The  tax  assessors 


shall  also  require  a  statement  from  each  farmer  or  planter  as  to  the 
different  qualities  of  tobacco  raised  by  him,  and  shall  assess  as 
due  the  Confederate  States  one-tenth  of  each  said  qualities,  which 
shall  be  stated  separately  in  his  estimates,  and  shall  be  delivered 
separately  by  the  farmer  or  planter. 

TAX  ON  PROPERTY,  MONEYS  AND  CREDITS  UNDER  ACT  OP  17lH  OF  FEBRU- 
ARY, 1864,  LEVYING  ADDITIONAL  TAXES. 

27.  The  District  Collector  shall  as  soon  as  practicable,  after  being 
furnished  with  the  necessary  forms,  send  the  assessors  throughout 
their  respective  districts  to  inquire  after  and  procure  returns  of  all 
taxable  property,  moneys,  or  effects  in  such  districts,  and  all  taxes 
due  by  any  person,  corporation,  company  or  firm  therein,  and  the  Fail 
assessor  shall  require  each  tax-payer  to  make  due  return  on  oath  of 
all  articles  or  objects  taxed  by  sections  one,  two  and  three  of  the  act 
of  17th  February,  1864,  entitled  an  "Act  to  levy  additional  taxes  for 
the  common  defence  and  support  of  the  Government,"  to  wit: 

I.  Upon  the  value  of  property  real,  personal  and  mixed,  of  every 
kind  and  description,  and  not  exempted  by  the  act  or  taxed  at  a  dif- 
ferent rate,  a  tax  of  five  per  cent,  shall  be  assessed,  levied  and  col- 
lected. 

II.  Upon  the  value  of  gold  and  silver  wares  and  plate,  jewels,  jewel- 
ry and  watches,  a  tax  of  ten  per  centum  shall  be  assessed,  levied  and 
collected.  The  value- of  the  above  property  taxed  under  section  one 
shall  be  assessed  on  the  basis  of  the  market  value  of  the  same  or 
similar  property  in  the  neighborhood  whero  assessed,  in  the  year 
i860,  except  land,  slaves,  cotton  or  tobacco  purchased  since  1st  day  of 
January,  1862,  when  the  said  land,  slaves,  cotton  and  tobacco  so  pur- 
chased shall  be  assessed  at  the  price  actually  paid  for  the  fame  by 
the  owner. 

III.  On  the  value  of  all  shares  or  interests  held  in  any  bank, 
banking  conspany  or  association,  canal,  navigation,  importing  and  ex- 
porting, insurance,  manufacturing,  telegraph,  express,  railroad  and  dry 
dock  companies,  and  all  other  joint  stock  companies  of  every  kind, 
whether  incorporated  or  not,  five  per  cent,  tax  shall  be  assessed,  Ieviei 
and  collected.  The  value  of  property  taxed  under  section  two  of  said  ' 
act.  and  enumerated  under  this  head,  shall  be  assessed  upon  the  basis 
of  the  market  value  of  such  property  in  the  neighborhood  where  as- 
sessed,  in  such  currency  as  may  be  in  general  use  there  in  tke  pur- 
chase and  sale  of  such  property,  at  the  time  of  assessment,  that  is,  on 
the  17th  day  of  February,  1864. 

IV.  Upon  the  amount  of  all  gold  and  silver  coin,  gold  dust,  gold  or  / 
silver  bullion,  whether  held  by  the  banks  or  other  corporations,  or  indi- 
viduals, five  per  cent,  shall  be  levied  and  collected,  and  upon  all  money  a 
held  abroad,  or  upon  the  amount  of  all  bills  of  exchange  drawn  there- 
for on  foreign  countries,  a  tax  of  five*  per  cent,  shall  be  levied  and 
collected.  Such  tax  upon  money  abroad  to  be  assessed  and  collected 
according  to  the  value  thereof  at  the  place  where  the  tax  is  paid. 

The  tax  upon  gold  and  silver  cein,  and  gold  dust,  and  gold  and 


silver  bullion,  is  live  per  cent  of  the  amount  to  be  paid  in  kind  out  on 
the  thing  taxed.  That  is,  a  tax  of  five  dollars  in  gold  is  to  be  paid  on 
every  hundred  dollars  in  gold  coin,  etc.  If  the  article  taxed  be  money 
held  abroad,  or  a  bill  of  exchange  drawn  therefor,  it  shall  be  valued 
and  assessed  at  its  value  in  Confederate  currency  at  the  place  where 
the  tax  is  paid. 

Y.  Upon  the  amount  of  all  solvent  credit,  and  of  all  bank  bills  and 
all  other  paper  issued  as  currency,  (except  non-interest  bearing  Con- 
federate Treasury  notes,)  and  not  employed  in  a  registered  busi- 
ness,  the  income  derived  from  which  is  taxed,  a  tax  of  five  per  c^jnt. 
shall  be  assessed  and  collected.  This  tax  to  be  paid  in  Confederate 
currency,  and  the  uredits,  bank  bills,  and  other  papers  issued  as  money, 
to  be  assessed  at  par  according  to  the  amount  exhibited  on  their  face. 

The  taxes  on  al1  property,,  coin,  money,  credits,  stocks,  shares,  bul- 
lion, &c,  before  mentioned,  and  laid  for  the  year  1864,  shall  be  as- 
sessed as  on  the  day  of  the  passage  of  the  act,  and  be  due  and  collect- 
ed on  the.  first  day  of  Juno,  1864,  or  as  soon  thereafter  as  practicable, 
allowing  an  extension  of  ninety  days  west  of  the  Mississippi  river. 

28.  The  mode  and  manner  of  assessing  said  tax  shall  be  as  follows : 
Instead  of  receiving  the  returns  on  individual  lists,  as  heretofore  prac- 
tise :1,  each  District  Collector  will  be  furnished  by  the  State  Collector 
with  three  copies  of  the  tax  digest  in  book  form,  with  appropriate 
headings  and  columns  for  all  the  subjects  of  taxation,  and  the  equiva- 
lent of  a  fourth  book  in  loose  sheets;  the  latter  of  which  will  be  sent 
him  in  advance  of  the  books.  Upon  the  receipt  of  the  sheets,  he  will 
immediately  place  them  in  the  hands  of  the  assessors  of  his  district, 
who  shall  proceed  to  make  the  assessments,  requiring  each  tax-payer 
to  sign  his  name  to  his  assessment,  having  first  been  sworn  according 
to  the  form  of  oath  in  these  instructions  prescribed,  and  the  assessor 
shall  certify  to  each  sheet  according  to  the  form  thereon  prescribed. 
The  assessor  shall  transfer  the  sheets  from  time  to  time,  as  they  be- 
come filled,  to  the  District  Collector,  who  shall  transcribe  them  into 
one  of  the  copies  of  the  digest,  arranging  the  names  of  the  tax-payers 
in  alphabetical  order ;  and  after  the  assessments  are  completed,  and 
notice  given,  and  time  for  hearing  appeals  has  expired,  according  to 
law,  the  District  Collector  shall  proceed  to  collect  the  taxes  on  the 
first  day  of  June,  1864,  and  shall  furnish  the  Commissioner  of  Taxes 
and  the  State  Cel'ector  each  with  a  copy  of  his  tax  book,  transcribed 
into  the  other  two  copies  of  the  digest  as  furnished  him,  which  copies 
shall  be  certified  to  by  the  assessor  as  true  and  correct.  So  much  of 
the  instructions  of  15th  of  May,  lo63,  and  of  all  subsequent  instruc- 
tions as  are  not  inconsistent  with  the  existing  tax  laws,  and  a3  are 
not  inapplicable  to  the  tax  laws  of  1863,  as  amended,  are  hereby  de- 
clared to  be  in  full  force. 

PROPERTY  EXEMPTED  BY  SECTION  5  OF  THE  ACT. 

29.  The  following  exemptions  under  the  Act  of  17th  February, 
1864,  laying  additional  taxes,  shall  be  allowed  by  the  assessors,  to  wit: 

I,  Property  of  each  head  of  a  family  to  the  value  of  $500  and  for 


each  minor  child  of  the  family  to  the  further  value  of  $100,  an. I  for 
each  son  actually  engaged  in  the  army  or  navy,  or  who  has  died  or 
been  killed  in  the  military  or  naval  service,  and  who  was  a  inc 
of  the  family  when  he  entered  the  service,  to  the  furthei  sum  of  $500. 

II.  Property  of  the  widow  of  any  officer,  soldier,  sailor  or  marine, 
who  may  have  died  or  been  killed  in  the  military  or  naval  service,  or 
where  there  is  no  widow,  then  property  of  the  family,  if  they  are  mi- 
nor children,  to  the  value  of  (1,000. 

III.  Property  of  every  officer,  soldier,  sailor  or   marine,  acta 
engaged  in  the  military  or  naval  service,  or  of  such  as  have  bee' 
abled  in  such  service,  to  the  value  of  $1,000. 

SO.  The  foregoing  exemptions  shall  not  lie  allowed  to  any  person, 
whose  property,  exclusive  of  household  furniture,  shall  be  assessed  at 
a  value  exceeding  $1,000.     Where  property  held   or  owned  on    the 
17th  day  of  February,  1864,  has   been  inj  a  red  or  destroyed   by 
enemy,  or  the  owner  has  been  temporarily  deprived  of  the  use  or  oc- 
cupancy thereof,  or  in  case  of  lands,  haa  been  deprived  of  the  meani 
of  cultivating  the  same,  by  reason  of  the  presence  or  proximity  of  the 
enemy,  the  assessor  may  reduce  the  assessment  on  such  property   in 
proportion  to  the  damage  sustained  by  the  owner,  or  if  the  injury  oc- 
curs after  assessment  and  before  the  payment  on  the  tnx,  the  - 
be  reduced  in  the  ^anc  ratio  by  the  District  Collector,  onsatisfac 
evidence  submitted  to  him  by  the  owner  or  assessor.     The  assessor 
is  authorized,  in  receiving  returns  of  property,  money,  &c,  to   ad- 
ninister  oaths  to  rs,  in  the  following  form  : 

"You  do  solemnly  swear  that  you.  will  render  a  true  and  faithful  re' 
turn  and  s  atevient  of all  the  property ,  articles  or  objects  fot  which  you 
are  table  to  taxation,  and  of  which  a  return  is  required  by  law  t<*  be 
made  at  this  time,  and  that  you  will  true  answers  make  to  all  quest  i  mi 
which  sha'l  be  put  to  you  touching  your  property  or  effects,  or  any  ex- 
emption which  may  be  claimed,  and  also  as  to  any  fact  in  reference 
thereto,  and  that  you  shall  speak  the  truth,  the  who'e  truth  and  nothing 
but  the  truth,  vo  help  you  God." 

The  assessor,  after  administering  this  oath,  will  th<  n  interrogate 
the  taxpayer  as  to  his  or  her  return,  and  as  to  any  other  fact  or  cir- 
cumstance necessary  to  be  known  in  arriving  at  a  true  return,  and 
after  the  same  shall  have  been  entered  on  the  list  or  sheet,  the  tax- 
payer will  be  required  to  sign  it,  as  hereinbefore  Btated.  If  any  ex- 
emption is  claimed  the  first  thing  to  be  ascertained  by  the  assessor 
will  l>e  whether,  exclusive  of  household  furniture,  the  value  of  the 
proper;}  of  the  taxpayer,  subject  to  the  tax,  according  to  the  basis 
of  valuation  laid  down  in  the  act,  exceeds  one  thousand  dollars,  it 
it  doe?,  n  i  exemption  oan  be  allowed.  If  it  does  i.ot,  the  party  will 
be  interrogated  under  oath  as  to  the  facts  upon  which  it  is  claimed, 
asd  if  tke  facta  lie  satisfactorily  established,  the  exemption  will  be 
allowed. 

31.  The  question  as  to  whether  the  valoe  of  the  tithes  of  1863  or 
those  of  1SG4  is  to  be  deducted  fiom  the  tax  on  the  value  of  property 
for  1864,  has  so  many  attendant  difficulties  that  it  is  deemed  best  not 


/ 


TKEASUKY  DEPARTMENT, 
Offiffof  Commissioner  of  Taxet, 
>  Richmond,  March  17th,  18G4. 

The  Act  of  CougTearaipproved  the  17th  of  February, 
1864,  entitled  an  Act  m  amend  the  Act  for  the  assess- 
ment and  collection  of  taxes;  having  increased  the  com- 
pensation of  the  State  Collectors,  District  Collectors  and 
the  Assessors,  by  enacting,  That  the  "State  Collectors 
shall  receive  a  salary  of  one  tenth  of  one  per  cent  on 
the  amount  collected  in  each  State,  Provided,  that  in  no 
case  shall  the  salary  be  less  than  Two  Thousand  no 
more  than  Five  Thousand  Dollart.'1 

That  the  Compensation  of  the  District  Tax  Collector 
shall  be  five  per  cent  on  the  first  twenty  thousand  dol- 
lars collected  and  paid  over,  two  per  cent  on  the  next 
thirty  thousand  collected  and  paid  over,  one  per  cent  on 
the  next  fifty'  thousand  collected  and  paid  over,  and  one- 
tenth  of  one  per  cent  on  all  moneys  collected  and  paid 
over  above  the  sunt  of  one  hundred  thousand  dollars. 
And  that  "there  shall  be  allowed  and  paid  to  the  seve- 
ral Assessors  eight  dollars  per  day  for  every  day  em- 
ployed in  making  lists  and  assessments,  the  number  of 
days  being  certified  by  the  District  Collector,  and  ap- 
proved by  the  State  Collector,  and  also  eight  dollars  for 
every  one  hundred  persons  contained  in  the  list  as  com- 
pleted by  such  Assessor  and  delivered  to  the  Collector." 

The  regulations,  therefore,  of  t*he  Department  of  July 
420th,  1863,  are  so  far  modified  that, — 

1st.  Each  State  Collector  shall  be  allowed  quarterly, 

from  the  17th  of  February,   1864,  inclusive,  when  said 

Act  takes  effect,  or,  where  appointed  subsequently  Ub 

that  date,  from  the  date  of  his  official  bond,  the  com- 

1 


missions  accruing  upon  the  amount  collected  and  paid 
over  during  the  quarter,  upon  filing  with  the  Disbursing 
Clerk  for  the  office  of  the  Commissioner  of  Taxes,  a 
statement,  in  duplicate,  of  said  "amount  collected  and 
paid  over:  Provided,  that  in  no  case  shall  the  amount 
so  allowed  be  more  than  one-fourth  the  annual  maxi- 
mum nor  less  than  one-fourth  the  annual  minimum  sal- 
ary authorized  by  law. 

2d.  Each  District  Collector  shall  be  allowed  quar- 
terly from  the  17th  February,  1864,  inclusive,  or,  where 
appointment  has  been  made  subsequently  to  that  date, 
from  the  date  of  his  official  bond,  the  commissions  ac- 
cruing upon  the  amount  collected  and  paid  over  during 
the  quarter  upon  a  statement  in  duplicate  of  said 
amount  certified  by  the  State  Collector:  Provided  the 
amount  so  allowed  for  each  of  the  first  three  quarters 
shall  not  exceed  five  hundred  and  twenty-five  dollars, 
and  that  any  excess  to  which  they  may  be  entitled  shall 
be  allowed  in  the  settlement  of  the  fourth  quarter. 

3d.  Each  Assessor  will  be  paid  quarterly  from  the 
17th  of  February,  1864,  inclusive,  or,  when  appointed 
subsequently  to  that  date,  from  the  date  of  his  official 
oath,  upon  a  statement  in  duplicate  certified  by  the  Dis- 
trict Collector  and  approved  by  the  State  Collector, 
setting  forth  the  number  of  days  actually  employed  in 
making  lists  and  assessments  and  the  number  of  persons 
contained  in  the  list  as  completed  during  the  quarter. 

REFEREES  AND  WITNESSES. 

The  Act  of  February  17th,  1864,  enacts  that  the 
Referees  under  the  Act  to  lay  taxes  for  the  common  de- 
fence and  carry  on  the  Government  of  the  Confederate 


States,  approved  April  24th,  1863,  shall  be  paid  for 
their  services  five  dollars  per  day  while  so  employed, 
and  that  the  Assessors  and  Collectors  shall  have  the 
power  to  compel  the  attendance  of  witnesses  by  written 
summons,  and  to  require  their  testimony  m  any  matter 
of  investigation  in  reference  to  the  assessments  and  esti- 
mates of  Taxes,  and  that  such  witnesses  shall  be  entitled 
to  the  same  compensation  allowed"itnesse*»Tor  attend* 
ing  upon  courts  of  record  in  the  State  where  they  may 
be  required  to  attend, — 

1st.  Keferees  who  have  been  employed  subsequently 
to  the  17th  of  February,  1864,  will  be  paid  the  per 
diem  authorized  by  this  Act,  by  riling  with  the  Disburs- 
ing Clerk  for  the  office  of  the  Commissioner  of  Taxes, 
a  statement,  in  duplicate,  showing  the  number  and  dates 
respectively  of  the  days  actually  employed,  certified  by 
the  Assessor,  and  approved  by  the  State  Collector. 
Provided,  that  when  they  may  have  been  employed  in 
more  than  one  case  on  the  same  day  they  shall  be  allowed 
but  one  per  diem. 

2d.  Witnesses  Avill  be  paid  their  compensation  for  at- 
tendance subsequently  to  the  17th  of  February,  1864, 
upon  rendering  a  statement,  in  duplicate,  certified  by 
the  Assessor  or  Collector  by  whom  they  were  summoned, 
and  approved  by  the  State  Collector,  setting  forth  the 
number  and  dates  of  the  days  they  were  in  attendance, 
and  the  amount  they  would  be  entitled  to  for  the  same 
attendance  upon  a  court  of  record  in  the  State  where 
they  were  required  to  attend. 

THOMPSON  ALLAN,  Comm'r  of  Taxes. 

Approved: 

C.  G.  MBMMINGER,  Sec "y  of  the  Treasury. 


OFFICE  OF  THE  COMMISSIONER  OF  TAXES, 
Richmond,  Va.,  March  17th.  1864. 

The  attention  of  the  Collectors  and  Assessors  is  re- 
spectfully calico  the  foregoing  regulations  and  to  the 
following  instructions: 

rh  order  to  a  settlement  of  all  accounts  for  salary  and 
fctftnmissio'h^iutlioriSl  by  the  Act' approved  May  1st, 
1863,—  ^v 

C  1st.  Facilitate" Collector  will  furnish  to  me  a  state- 
ment, in  duplicate,  showing  the  whole  amount  collected 
and  paid  oyer  "by  him.  from  the  date  of  his  official  bond 
up  to  the  16th  of  February,  1864,  inclusive. 

2d.  Each  District  Collector  will  render  a  statement, 
in  duplicate,  certified  by  the  State  Collector,  setting 
forth  the  amount  collected  and  paid  over  from  the  date 
to  which  he  was  last  paid,  or  where  no  payment  has 
been  made,  from  the  date  of  his  official  bond  to  the  16th 
of  February,  1864,  inclusive. 

3d.  Each  Assessor  will  render  a  statement,  in  dupli- 
cate, certified  by  the  District  Collector,  and  approved 
by  the  State  Collector,  showing  the  number  of  days  ac- 
tually employed  and  the  number  of  persons  listed  by 
him  from  the  date  to  which  he  was  last  paid,  or  where 
no  payment  has  been  made,  from  the  date  of  his  official 
oath  to  the  16th  of  February,  1864,  inclusive. 

A.  L.  EDWARDS,  Disbursing  Clerk. 

Approved: 

THOMPSON  ALLAN,  Comm'r  of  Taxes. 


'«..      m  -    ■-    ■ 


ADDITIONAL  INSTRUCTIONS   TO   CONFEDERATE  TAX 
OFFICERS. 

•  

OfrFICl   (if   (  OMMIskionku   OF   TAXES,  1 
RMmond,  March  23,1804.  J 

By  section  2,  tax  act  of  17lh  February,  1  S>'.4,  a  tax  of  live  per  cent. 
U levied  on  all  shares  in  any  bank,  railroad  or  other  company,  and  thu-. 
by  the  termfi  of  the  law,  a  tax  is  laid  on  the  whole;  capital.  Again,  by 
Motion  ;;,  a  tax  is  laid  upon  the  whole,  assets  of  the  company,  including 
of  coarse  those  in  which  the'capital  has  been  invested.  As  it  is  .deemed 
scarcely  possible  that  Congress  intended  such  a  result,  although  the  act 
furnishes  no  means  of  arriving  at  a  different  interpretation,  and  o«  the 
lax  is  not  payable  until  let  dune,  and  as  Congress  will  meet  agflvin  about 
the  1st  of  May.  the  Department  ha>  determined  to  submit  the  matter  to 
that  body  for  solution,  and,  in  the  meantime,  to  require  returns  to  be 
made  in  such  form  as  will  serve  either  construction.  Therefore,  in  ad- 
dition to  a  return  of  the  shares  of  the  capital  stock,  according  to  article 
S6  of  additional  instructions  of  1st  March,  18G4,  all  sueh  companies  and 
corporations  will  be  required  in  their  corporate  or  aggregate  capacity,  t<> 
make  another  and  separate  return  of  all  their  property,  coin,  bullion  an  1 
•-fleets  of  every  description,  taxed  under  the  act.  and  if  Congress  shall 
decide  in  their  favor,  such  additional  return  and  assessment  will  be  cat;, 
-ellcd;  otherwise  it  will  remain  in  force,  and  the  tax  will  be  collected. 

2.  To  remove  any  doubt  on  the  subject,  District  Collectors  are  in- 
structed that  Treasury  notes  may  be  received  in  payment  of  taxes  on  the 
1st  day  of  April,  in  th    yam.,  manner  as  on  preceding  days. 

Approved : 

THOMPSON  ALLAN, 
Commixtiontr  of  Taxes. 


..  $ 


> 


HEG-V  :;'  IPJ  REFERENCE  TO  TITHES,  WHERE  THE 

n&TldPsS  ;  T  HAVE  BEEN  RECEIPTED  FCR  3Y 

URTERMASTERS,  COMMISSARIES   OR  OTHER  PER- 
*  SON;'.  FOR  THE  USE  01  kRMY  OF  TKE  CONFEDE- 

RATE STATES. 


LATE 


( >FFiCE  op  Com  ek  of  Taj4es, 

Richmond,   April   2  .',  18o4. 

1.  Ti:  cases  whore  the  produce  subject  to  tax  in  kind,  has 
been  taken  ami  receipted  for  by  any  (Quartermaster-  or  Com- 
missary serving  with  troops  in  the  field,  the  receipt  mray  be 
allowed  by  the  Collector  in  settlement  of  the  money  value  of 
the  tax  in  kind. 

2.  In  eases  where  such  produce  of  the  farmer  has  been 
taken  and  receipted  for  by  any  person  belonging  to  the  army, 
not  a  Quartermaster  or  Commissary,  and  proof  is  made  of  the 
facts  by  the  tax  pajrer,  and  such  other  person  or  persons  as 
may  have  knowledge  ol'  the  facs  ami  the  character  of  the 
t:Uk -payer  and  witnesses  for  truth  and  integrity  established  by 
evidence,  if  the  Collector  is  satisfied  that  the  produce  ha: 

poee  ved  and  used  by  the  Confederate   States  army,  the  r< 
may  be  in  like  manner  allowed. 

8.  In  cases  where  such  produce  has  been  taken  by  the  Con- 
federate Stairs  army,  and  no  receipt  given  upon  proof  by 
affidavit  ol  the  producer  and  such  other  person  or  persons  as 
niav  know  the  l'«cts    with   proof  establishing    th  Ler  ol 

the  producer  and  witnesses  for  truth  and  integrity,  the  amount 
so  taken  may  in  like  manner  be  allowed. 

(Signed)  THOMPSON  ALLAN, 

Co:  .'■/'. 


V     -\*> 


INSTRUCTIONS  IN  REFERENCE  TO  THE  ASSESSMENT 
AND  COLLECTION  OF  THE  ADDITIONAL  TEN  PER 
CENT.  ON  PROFITS.     * 


1   '  :  FICE   OF  C6m.MISSI.ONER   OF   T.WF- 

Ric7ifnond,  May  Oth,  18G4.  ) 
It  having  been  ascertained  that  an  error  ||as  been  corn- 
mitted  in  the  assessment  and  collection  of  the  additional  ten 
;  er  cent.  <m  profits,  all  assessors  will  asses-'  the  profit's  only 
made  by  buying  and  Belling  at  any  time  between  the  1st  day 
i  f  January,  1863,  and  'the  1st  day  o\'  January.  1865.  The 
I  rofits  on  which  the  tax  is  imposed  by  1st  and  2d  paragraph 
section  4.  of  an  acl  entitled  ''an  act  to  levy  additional  taxes 
lor  the  common  defence  and  support  of  the  government,"  are 
die  profits  made  by  buying  and  silling  between  the  times 
lentioned,  the  copulative' conjunction  "and"  being  used,  the 
buying  and  selling  musl  both  take  place  between  the  1st  (\r>v 
of  January,  1M53,  and  the  1st  day  of  January,  1865.  Sue!) 
were  the  instructions  issued  from  this  office  <>n  the  1st  March, 
*G4,  and  will  be  found  at  page  8.  of  additional  instructions, 
refore  the  erroneous  assessment-  made  in  some  districts 
need  not  be'collected,  and  the  assessors  will  refrain  frcflto  such 
ssessm<  nts. 

II.  The  ten  per  cent,  additional  tax  on  profits,  made  by 
uying  and  selling  between  the  1st  day  of  January.  1803.  (in- 
cluding that  (fey)  and  trie  31st  of  December.  1863,  (including 
that  day)  will  be  assessed  and  collected  at  once.  The  profits 
derived  from  the  same  source,  between  the  1st  day  of  January, 
1864,  and  the  31st  day  of  December,  1864,  both  included, 
will  be  :  ssessed  and  collected  immediately  after  the  81st  day 
December,  1864 

J.  W.  H.  UNDERWOOD, 
Acting  Commissioner  >  f  7' 


w 

l-M  1  "''• 
(Si,  rn     | 


Mkvmivqer, 
'•(  '•eta  <  oj  the  Treasun . 


Supplemental  Instructions  to  Depositaries  and  Tax 
Collectors  in  the  Trans-Miss.  Department. 

Treasury  Agency,  Trans-Mi-.*.  Df.i't,    \ 
Marshall,  July  4,  1864  > 

In  compliance  with  recent  information  and  changes  in  regulations  of  tlio 
Treasury  Department,  the  following'  instructions,  modifying  the  2d,  rid.  4th 
and  5th  sections  of  those  issued  on  the  "2-th  May,  from  this  Agency,  are  sub- 
stituted for  them  and  will  be  observed  in  this  Department : 

1st.     Interest  on  bonds  and  interest-bearing  notes,  whether  accruing  bi 
or  after  the  1st  of  July.  1*04,  is  payable  at  any  time  after  due.  in  the  currency 
issued  and  used  by  the  Government  al  time  of  payment. 

2d,     Four  per  cent,  bonds  aud  certificates  issued  unch-r  the  cnrreii' 
of  February  17,  1864.  to  be  ased  in  paying  taxes,  may  be  assigned  by  the  owner 
in  writing  endorsed  on  or  attached  to  the  Certificate,  and   signed  <>r  ncknowr- 
edged  before,  and  certified  by  a  Notary  Public  or  Clerk  of  a  Court,  or  a  '■' 
istrateor  District  Collector  of  taxes  or  his  deputy.    If  assigned  by  an  ug 
a  power  of  attorney  authorizing  the  assignment  must  accompany,  to  be  in  like 
manner  signed,  acknowledged  and  certified.    The  certificate  may  be  in  th^ 
words  "  executed  before  me."  or  ''acknowledged  before  me."     It  will  suffice  if 
there  be  an  assignment  in  blank,  as  to  the  name  of  the  assignee,  which,  ni.i  \  '  i 
validly  filled  with  the  name  of  the  holuer. 

3d.     When  any  Bond  or  Certificate  is  offered  in  payment  of  taxc 
is  received,  there  must   be  written  on,  or  annexed  to  it,  an  assignment  to  tbe 
District  Collector,  expressed  «n  terms  denoting  that  such  assignment  is  mad:-  hi 
payment  of  a  tax  or  taxes  due  from  the  holder,  or  which  he  is  legally  required 
to  pay  or  responsible  for  in  whole  or  in  part ;  or  of  parties  designated,  each  of 
whose  taxes  are  less  than  $11  0. 

4th.  Tax  Collectors  will  receive  said  Bends  and» Certificates  (provi 
interest  has  been  paid  on  them.)  when  duly  assigned  as  before  directed,  in  pay- 
ment of  taxes  due  and  payable  in  the  'years  1863  and  until  31st  of  Decem- 
ber, 1864  ;  but  not  for  taxes  payable  after  that  day;  consequently  no'iii  pay- 
ment of  tax  on  salaries  and  incomes  of  li>b4  ;  nor  on  sales  and  receipts  for  the 
quarter  ending  on  Slst  December,  186-4. 

5th.  In  all  cases  where  the  Bond  or  Certificate  offered  in  payment  shall 
exceed  the  tax,  or  aggregate  of  taxes  to  be  then  paid,  the  District  Collector  may, 
in  exchange  for  the  difference,  assign  other  Certificates  or  Bonds,  if  lie  shall 
have  any  on  hand,  the  tax-payer  paying  any  fraction  under  one  hundred  dol- 
lars in  treasury  notes,  as  follows:  I.  Fifty  cents,  one  and  two  dollar  notes,  or 
new  issue  notes,  always  at  pa".  II.  Five  dollar  notes  at  par  until  the  first  of 
October,  and  afterwards  at  two-thirds,  until  :Ust  December,  1661.  III.  Ten, 
twenty  and  fifty  dollar  notes,  at  two-thirds,  until  31st  December.  1S64.  IV. 
One  hundred  dollar  notes,  net  at  all. 

6th.  When  any  District  Collector  shall  deliver  to  a  tax-payer  as  chi 
any  Certificates  or   Bonds,  which  have  been  already  assigned  to  him  by  tax- 
payers in  payment,  he  shall  regularly  Assign  the  same,  in  the  words  following  : 

"Assigned  in  my  official  capacitv  to - ,  as  chaise. 

A.  B.,  Collector- —  District." 


7th.  Ill  order  that  District  Collectors  ma)  supply  themselves  with  certifi- 
cates for  change,  they  may  deposit  with  any  regular  depositary,  treasury 
notes  of  the  old  issue  at  the  rates  before  stated,  or  certificates  taken  in  pay- 
ment of  taxes,  and  receive  from  the  depositary  certificates  in  suitable  denomi- 
nations of  $100  or  its  multiple,  for  the  amount  deposited,  which  certificates 
shall  purport  on  their  face,  to  be  issued  to  fehe  District  Collector  in  his  official 
capacity,  and  when  so  purporting  shall  be  receivable  from  the  Collector  named 
therein,  or  his  legal  representative,  at  their  full  nominal  amount,  in  payment 
of  his  liabilities  to  the  Government  as  District  Collector. 

The  regular  Depositaries  are  authorized  to  issue  such  certifi.ates  to  Dis- 
trict Collectors,  bearing  the  date  at  which  they  may  be  exchanged  for  notes 
or  other  certificates  ;  but  sack  Certificates,  so  issued  in  exchange,  are  not  to 
be  reported  in  weekly  accounts  to  the  Treasurer. 

District  Collectors,  making  such  exchanges  with  former  certificates,  will 
sign  a  statement  on  the  back  of  each  old  certificate,  describing  the  numbers 
aud  amounts  in  each  denomination  of  the  new  certificates  received  by  him — 
and  the  Depositaries  will  write  the  word  ''  Exchanged"  across  the  face  of  each 
old  certificate  thus  received,  and  transmit  it  with  their  next  certificate,  state- 
ments to  the  Auditor,  to  be  filed  ami  compared  by  hiin  with  the  new  certifi- 
cate given  in  exchange  when  they  can  be  received. 

8th.  Four  per  ceafc.  Bonds,  aud  certificates  received  for  taxes,  and  re- 
maining unexchanged  will'be  reported  aud  paid  over  to  the  State  Collector  as 
cash,  at  the  time  and  in  the  manner,  required  for  payments  of  money,  return- 
ing also  a  descriptive  list  or  schedule  of  them. 

9th.  Regular  Depositaries  will  receive  these  Bonds,  and  Certificates  from 
Collectors  of  the  War  Tax,  as  cash,  and  will  send  them  with  descriptive  state- 
ments to  the  Auditor.  When  reported  upon  by  the  accounting  officers,  drafts 
will  be  seat  to  the  Depositaries  to  reimburse  them  for  the  amount. 

Kith.  Until  and  on  the  31st  of  December,  1864,  Treasury  Notes  of  former 
issues  of  the  denominations  of  fifty,  twenty,  ten  and  five  dollars,  are  exchange- 
able at  the  rate  of  sixty-six  and  two-thirds  cents  to  the  dollar,  for  the  new 
issue.  Kegular  Depositaries  are  authorized  to  make  such  exchange,  when 
supplied  with  notes  of  the  new  issue  ;  and  until  they  shall  be  sufficiently  sup- 
plied, they  arc  authorized  to  take  in  the  old  notes  at  the  rate  presciibed,  and 
to  give  certificates  therefor,  redeemable  at  the  office  when  issued,  when  the 
notes  of  the  new  issue  shall  have  been  received. 

11th.  Each  Depositary  receiving  such  notes  shall  cause  them  to  be  can- 
celled, and  forwarded  us  soon  as  practicable  to  the  Treasurer,  and  shall  report 
weekly  to  the  Agent  of  the  Treasury,  the  names  of  depositors  and  amounts 
deposited  by  each-  '1  hey  will  then  be  supplied  as  speedily  as  funds  are 
received  from  the  Treasury,  with  a  sufficient  amount  of  notes  of  the  new  issue, 
to  take  up  the  certificates,  and  the  certificates  will,  when  taken  up,  be  can- 
celled and  forwarded  to  the  Auditor. 

12tli.  The  Depositaries  shall  distribute  the  first  parcels  of  the  new  issue 
of  Tr  usury  Notes,  with  which  they  may  be  supplied,  by  paying  out  to  each 
separate  applicant,  one  hundred  dollars  of  new  in  exchange  for  one  hundred 
and  fifty  dollars  of  old  issues. 

13th.  The  Depositaries  at  the  following  places  are  authorized  to  carry  into 
effect  the  foregoing  regulations  : 

Texas — Houston,  Jefferson,  Dallas,  Victoria  and  San  Antonio. 

Louisiana — Shreveport,  Motiroe  and  Alexandria. 

Arkansas — Washington  and  Camden. 

P.  W.  GRAY, 

Agent  of  Treasury,   Trans-Miss.  Department. 


Tbbasi  m   Depabtbbbtt,  C.  >J.  A.,) 
•  Richmond,  April  "0,  1864.      j 

The  fi      «  -e  than  those  promulgated  on  the  23rd  of 

March  le.?t,  in  relation  to  ihe  receipt  of  four  r or  cent.  bonds  and  certificates  offered  in  pay- 
ment for  taxes,  are  hereby  substitute  i  for  thetu,  as  follows  : 

1.  Bonds  or  certificates  issued  in  pursuance  of  the   second  section  of  "An  act  to  reu; 

■  urrenoy,  end   to   authorise   a   new   issue    of    bonds    and   notes,*'   approved    17th    February. 
1864,  wiU  (]  ■  I  shall  have  Keen  paid  upon  them.)  be  received  without  interest 

in  payment  «.:'  taxes  ui  th<    '■  l-t   of  December,  1864,  and  not  afterwards, 

oueptly,  not  in  payment  incomes  of  the  year  1864,  nor  in  payment  of 

laxes  on  ss  i     ending  on  the  lust  day  of  said  year. 

2.  When  any  such  Bond  or  e<  -    used   in  payment  of  any  tax  or  taxes,  there  mns  . 
before  the  t                                                    ■    n  it  or  upon  some  paper  annexed,  an  assignment  to 
the  Disi                                                         itf,  shall  receive  it,  expressed  in  terms  denoting  thi 
Mich  assignment  is  made  in  payment  of  a  tni   or   taxes  doe  from   the  then  holder  or  bolder?, 

•  r  from  sime  ]  irt  -    iciation,   whereof  be   is,   or   they   are,  . 
member  or  n  ■  a  partnership,  linn  or  iu- 
■■•irpora'ed  as-oii  u'.                               and  abo  il  he  same.     When  the  person  or  pi  . 
sons  t!                      in  assignment  to  the  District  -hall,  not  be  the  person  or  persons 
In  wh<  d,  there  must,  before  the  same  is  rc- 

■  assignment  from  the  latter  unde 

bit   •     directly,  <r   throuj  imenl    oi   assignments,  the  formi 

shall  appear  to  bo  as;  it  shall  suffice,  if  then  jtnmei 

blank    may  I ■»■  validly 
'tilled  with  the  name  or  r.s  i  their  transferrin!; 

■  '  And  in  i 

'  .In  reof,  wi  ether  in  full 

•  t  in  I  in   in   due   fornB  for  which  "a  certifi 

:uiy  District  Colleo  my   magistrate,  or   notary  public,  or  clerk  ol   . 

court  1  'fori    n  •  - 

'facially,  ?' 

shall .  ■!.'  permitted    19  use  the  same  bond  or  • 

payment,' except  when  t!  ies    -..  II   I 

rs.  . 
4.  J  n  all*.1; 

-   i"  be  then  District 

y  return  th«  ij»   other   e<  rtificates   or  bonds,  it   hi  *l  ;t)l  have 

■ 

* 
J.       I  M 

$1  -  at  j  ar. 

CJ  notgs,  always  at  par. 

II.  f  At  pur  till  Jun<   .  ippi. 

g,.c    ,  At  par  till  September  30,  1    •  ppk 

Mississip]  '. 
lh<  Missis 

III.  C  At  •  mber  31,  1S64,  east  of  the  Mississippi. 

At  par  till  June  30,  li,>'>4.  west  cf  thi   Mississippi. 
I    '.t  5  from  July  1,  to  December  ."J,  1864,  west  of  (!.•   Mississippi, 


ppi. 
$100'-.      V  ;  ■  .  ■  "    ssissippi 


(  After  that  date,  not  at  all. 
Oa  and  after  1st  January,  1S65,  no  ol<  50   cents,  $1,  and  $2  notes  will  be 

\  able  for  taxes. 
•r'.   And,  it  sufficient  supply  for  the  pur; 

i-hang'. .  tied  ti    r>  i  ug  article,  they  may  deposit  with  any  pay  depot 

of  the  old  or  the  ne,w  issue.  t<  at  the  rates   specified   in   the   «;i"i.i   pri 

.-irn.'h  ;  or  if  thej  l.iv.  hey    mny  dep  sil    certificates    taken  by  <heni*an  payments, 

and  receive  from  the  depositary  certificates  to   the  amount  so  deposited  in  -  imini  - 

;ious,  whict  shall  purport  upon   their   f*ee   to   be   issued   to -said    District  i 

capacity,  and  when  thu»s  purporting  shall   be   receivable  at  all   times  from  ihe  Di 
r  named  therein,  oi  hie   representatives,  at    their  tull  nominal  amount,  in  payn 
his  liabilities  to  the  Government  as  shell   District    Collector.     The  Treasure 
urer  and  Pay  Depositaries  are  authorized  to  i»«i  aring   the  di 

they  were  exchanged  for  notes  or  o.thcr   certificates,     ^'hen  given   in  exebangi    I 
certificate  or  certificates,  the  District  Collector  shall  sign  a  on  the  back  of  ea 

eertifioate,  describing  the  numbers  and  amounts  in  each  denomination  of  thi  n  -ived  iu 
exchange.  The  depositaries  shall  writi  the  word  '•exchanged"  across  tio  face  of  each  old 
certificate  thus  received,  and  traflsuiit   ii.  with   •  certificate  statements,  to  ti,, 

\uditort  to  be* filed  and- compared  l 
they  can  be  received. 

6.  Certificates  so  issued    ii  opt   to   be   repor'  -  to  the 

Treasurer.     Whca  any  Distri.  deliver  to   the   tax  pa] 

tificates  or  bonds,  which  have  alreai  .i.  d    Lo,  and   paid   over  to  him  bj  ms-, 

II  regularly  assign  thi     ami i    u...v.-  endorsement   ol   such   assign  ran 

following:  "  Assigned  in  my  official  ; .  a--  change." 

/' 
THOJM  LAN. 


REGULATIONS    IND  UIITIMIL  INSTRUCTIONS 

In  relation  to  the  assessment  and  collection  of  taxes  to  carry  into  effect  trie 
oU) 

•JnTn 


amendments  of\Jhe  tax  'mi's,  made  by  an  act  to  amend  the  tax  laws,  ap- 
proved J  a  in  Mp  I^ti  I,  tmd  an  act  to  amend  an  act  for  the  relief  of  fax- 
payers  in  rerlmn  cases.  Also  an  art  to  raise  money  to  inctease  the  pay 
of  sold  if  i<. 


Office  ok  Commissioner  of  3?axes,  ) 

Richmond,  June  22,  1864.       $ 

1.  From  the  tax  on  the  value  of  property  employe'!  in  ngrieulture, 
valued  on  the  basis'  of  I860,  shall  be  deducted  the  value  of  the  tax  in 
kind  (valued  according  to  the  schedule  of  prices  fixed  by  commis- 
sioners of  each  State  under  the  impressment  act)  derived  therefrom 
during  the  same  year,  which  has  been  delivered  to  the  Government, 
(whether  delivered  during  the  year  or  afterwards)  including  the  bacon, 
deliverable  after,  and  not  prior  to  the  assessment  of  the  property  80 
employed  in  agriculture.  The  .collection  of  the  tax  on  such  property 
is  hereby  suspended  until  the  value  of  the  tithe  delivered  can  be  as- 
certained, and  when  so  ascertained  it  shall  be  the  duty  of  the  Post 
Quartermaster  to  certify,  and  of  the  district  collector  to  deduct  from 
the  assessment  the  value  of  such  tithe.  And  any  balance  of  tax 
found  due,  may  be  paid  by  the  tax-payer  as  other  taxes  are  paid 
which  are  payable  during  the  year  1864,  to  wit: 

Four  per  cent,  certificates  and  four  per  cent,  bonds  at  par. 

I. — Fifty  cent  notes  always  at  par. 
$1  notes  always  at  par.    . 
$2  notes  always  at  par. 

II.— $5's. 
At  par  till  July  1,  1864,  east  of  the  Mississippi ; 
At  par  till  September  30,  1864,  west  of  the  Mississippi  ; 
At  two-thirds  from  July  1,  1864,  to  December  31,  1864,  easf  of  the 

•Mississippi; 
At  two-thirds  from  October    1,  1864.  to   December  31,  1864,  west  oi 

the  Mississippi. 

III._$lO's,  $80,'b,  and  $5o'3-_ 
At  two-thirds  till  December  31,  1864,  east  of  the  Mississippi  ; 
At  par  till  June  3d,  1864,  west  of  the  Mississippi  ; 
At  two-thirds  from  July  1  to  December  31.  1864,  west  of  the   Mis-* 

sissippi. 

IV.—  100's— 
Not  at  all  east  of  the  Mississippi ; 
At  par  till  June  30,  1864,  west  of  the  Mississippi  ; 
After  that  date,  not  at  all. 


2 

On  and  after  1st  of  January,  1865,  no  old  currency,  except  50  cent,' 
$1  and  $2  notes  will  be  receivable  for  taxes.  ' 

2.  When  land  has  been  purchased  by  a  refugee,  driven  from  home 
by  the  presence  or  proximity  of  the  enemy,  and  is  held  or  occupied 
by  such  refugee,  for  his  own  use,  and  for  his  residence,  the  land  shall 
be  assesed  according  to  its  market  value  in  I860.  But  if  rented  out 
by  such  refugee,  or  resided  upon,  or  used  by  any  o^ier  person  not  a 
refugee — it  shall  be  assessed  at  its  cost  to  the  owne^k 

3.  Paragraph  III.,  of  article  27,  of  "additional  instructions,"  dated 
March  1,  1864,  is  suspended  and  revoked,  and  the  following  is  sub- 
stituted in  lieu  thereof: 

"The  Assessor  shall  assess  the  tax  upon  all  the  property  and  assets 
of  corporations,  associations,  and  joint  stock  companies  of  every  de- 
scription, (whether  incorporated  or  hot)  in  the  same  manner,  and  to 
the  same  extent  as  the  property,  and  assets  of  individuals.  The  tax 
on  such  property  to  be  assessed  against,  and  to  be  paid  by  such  cor- 
poration, associations  and  joint  stock  companies.  But  no  bank  or 
banking  company  shall  be  liable  to  be  assessed  or  to  pay  the  tax  upon 
deposits  of  money  to  the  credit  of  and  subject  to  the  checks  of  others, 
or  upon  its  own  stock  or  shares.  But  this  exception  does  not  apply 
to  stock,  shares  or  interest  of  a  corporation,  association  or  joint  stock 
company,  owned  by  any  corporation,  association,  or  joint  stock  com- 
pany, in  another  corporation,  association  or  joint  stock  company." 

4.  Paragraph  IV.,  of  article  27,  is  suspended  and  revoked,  and  the 
following  substituted  in  its  stead : 

Upon  the  amount  of  all  gold  and  silver  coin,  gold  dust,  gold  or  sil- 
ver bullion,  moneys  held  abroad  or  bills  of  exchange  drawn  therefor, 
promissary  notes,  rights,  credits  and  securities,  payable  in  foreign 
countries,  five  per  cent,  shall  be  assessed,  to  be  paid  in  specie  [gold 
or  silver  coin]  or  in  Confederate  Treasury  notes  at  their  value  as 
compared  with  specie,  and  the  relative  value  is  fixed  as  follows  : 

Eighteen  dollars  of  Confederate  Treasury  notes  for  one  dollar  in 
gold,  and  seventeen  dollars  in  Confederate  Treasury  notes  for  one  dol- 
lar in  silver  coin.  This  rate  to  continue  for  the  calender  month  of 
June,  and  collections  so  to  be  made  until  notice  of 'alterations  of  the 
rate  is given. 

5.  The  income,  property  and  money  (other. than  Confederate  Treas- 
ury notes)  of  hospitals,  asylums,  churches,  schools,  colleges  and  other 
charitable  institutions,  are  exempt  from  taxation  under  the  provisions 
of  any  tax  law. 

6.  Corn,  bacon,  wheat,  flour  and  other  agricultural  products,  which 
were  produced  in  the  year  1863,  and  in  the  possession  of  the  producer 
on  the  17th  day  of  February,  1864,  and  necessary  for  the  support  of 
himself  and  family  during  the  year  1864,  and  from  which  taxes  in 
kind  have  been  deducted,  delivered  or  paid,  shall  not  be  assessed.  The 
term  family  includes  only  the  white  persons  of  the  family,  house  ser- 
vants and  family  horses. 

7.  An    additional   tax  of  thirty    per    cent,    shall  be  assessed   and 


3 

collected,  upoji  the  amount  of  all  profits  made  by  selling  the  articles  " 
mentioned  in  the  following  sections  of  law  : 

I.  On  all  profits  made  by  buying  and  selling  at  any  time  between 
the  1st  day  of  January,  1863,  and  the  1st  day  of  January,  1864,  any 
spirituous  liquors,  flour,  wheat,  corn,  rice,  sugar,  molasses  or  syrup, 
salt,  bacon,  pork,  hogs,  beef  or  beef  cattle,  sheep,  oats,  hay,  fodder, 
raw  hides,  leathej^  horses,  mules,  boots,  shqes,  cotton  yarns,  wool, 
woolen,  cotton  owKnixed  cloths,  hats,  wagons,  harness,  coal,  iron, 
steel  or  nails. 

II.  On  all  profits  male  by  buying  and  selling  between  the  1st  day 
January,  1863,  and  the  1st  day  of  January,  1864,  money,  gold,  sil- 
ver, foreign  exchange,  stocks,  notes,  debts,  credits,  or  obligations  of 
any  kind,  and  any  merchandise,  property  or  effects  of  any  kind,  not  enu- 
merated in  the  preceding  paragraph.  * 

The  words  in  italics  cover  every  article,  and  all  property.  The 
thirty  per  cent,  in  addition  to  the  ten  per  cent.,  will  be  assessed  and 
collected,  immediately  after  the  1st  day  of  July,  1864,  on  all  profits 
from  all  sales  of  property  wf  every  kind,  purchased  since  the  1st  of 
January,  1863,  and  sold  between  the  17th  day  of  February,  1864,  and 
the  1st  of  July,  1864. 

8.  In  all  cases  where  a  tax  is  levied  on  income  derived  from  prop- 
erty, real,  personal  or  mixed,  and  an  ad  valorem  tax  is  laid  upon  the 
property  producing  the  income,  the  ad  valorem  tax  shall  be  deducted 
from  the  income  tax.  But  in  no  case  shall  less  be  paid  than  the  ad 
valorem  tax.     This  applies  only  to  the  taxes  of  1S64. 

9  In  the  assessment  of  income  derived  from  manufacturing  and 
mining,  there  shall  be  deducted  from  the  gross  income  or  profit  the 
necessary  annual  repairs,  not  exceeding  ten  per  cfent.  on  the  amount 
of  income  derived  therefrom.  And  in  a'ddition  to  the  deductions  now 
allowed  by  law,  in  the   assessment  of  incomes  made  since  June  ifm  , 

1864,  derived  from  any  source,  the  following  shall  be  made  : 

The  Confederate  taxes  actually  paid  by  the  owner,  on  sales  made 
by  him,  and  the  commissions  actually 'paid  by  the  consignor  or  ship- 
per for  selling.  And  in  the  production  or  manufacture  of  pig  metal 
or  other  iron,  the  cost  actually  paid  for  fuel-  shall  be  deducted. 

10.  Citizens  of  any  one  of  the  Confederate  States,  temporarily 
residing  in  another  State,  shall  be  assessed  in  the  State  or  district  in  • 
which  he  so  temporarily  resides.  And  all  who  have  not  heretofore 
made  returns  of  their  taxable  property  to  the  District  Assessor  where 
they  may  reside,  are  required,  within  thirty  days  from  the  iljlth.  of 
June,  1864,  to  make  such  returns  ;  and  in  case  of  failure  or  refusal, 
shall  be  indicted  by  the  assessor,  and  be  liable  to  all  the  pains  and 
penalties  imposed  by  law  in  such  cases.                                                     A^ ..*. 

/    Persons  in  the  public  service  residing  temporarily  away  from  tlieir^JJ 
/homes,  may  return  and  pay  their  taxes  either  at  their   permanent  °*W^^ 
I  temporary  place  of  residence,  except  as  to  lands  and   negroes,  whicl^     * 
A  shall,  in  all  cases,  be  returned  at  the  place  where  situated. 

11.  Upon  all  the  subjects   of  taxation,   under  existing  tax  laws>- 


there  shall  be  collected  a  tax  equal  to  one-fifth  of  the  amount  of  the 
whole  of  the  present  tax  for  the  year  1864,  including  the  value  of 
property  employed  in  agriculture  ;  which  tax  is  payable  only  in  Con- 
federate treasury  notes  of.  the  new  issue,  and  shall  be  collected  at  the 
same  time  as  the  other  taxes  on  the  same  subjects,  under  the  laws 
now  in  fore:. 

This  tax  is  an  addition  of  one-fifth  of  the  amount  of  all  taxes ,  and 
must  bo  collected  and  Kept  separate,  to  be  appliedBfco  the  paymeut  of 
the  increased  compensation  of  soldiers. 

In  order  to  execute  this  clause,  the  assessors  will  forthwith  add  one- 
fifth  to  every  assessment,  and  it  will  be  collected  with  the  other  taxes. 

12.  Whenever  slaves  shall  have  been  assessed,  but  between  the 
time  of  assessment  and  the  time  fixed  by  law  for  the  payment  of  the 
tax  thereon  such  slaves  shall  \m  lost  to  the  owner  by  the  act  of  the 
enemy,  the  tax  may  be  remitted  by  the  collector  of  the  district ;  but 
the  facts  in  each  case  shall  be  reported  to  the  State  Collector,  and  the 
remission  shall  not  be  valid  until  approved  by  him. 

J.    W.  H.  UNDERWOOD, 
Acting  Commissioner  of  T<uw. 
Approve  ]  :  , 

C .  G .   M em  m  i n o v.  r  ,  Secretary  of  2  'reasury . 


Hollinger  Corp. 
pH8.5 


